Internal Taxes
Internal taxes in Global Commerce Policy
In this regard, internal taxes is: government charges applied to sale of goods and services inside a customs territory. The entries on trade policy are here. Article III of the GATT requires that such charges are levied at the same rate for domestic products as for imported products. The entries on trade policy are here. In other words, national treatment is a fundamental obligation in this regard. See also behind-the-border issues.[1]
Internal taxesin the wold Encyclopedia
For an introductory overview on international trade policy, see this entry.
Resources
Notes and References
- Dictionary of Trade Policy, “Internal taxes” entry (OAS)
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